The impact of inflation and household consumption response to VAT increase
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Abstract
This study aims to analyze the influence of inflation and household consumption response on the increase in Value-Added Tax (VAT) in Indonesia. The background of this research is rooted in the fiscal policy changes involving VAT rate hikes, which have significant implications not only for state revenue but also for macroeconomic stability and consumer behavior. Inflation, as a persistent rise in general prices, can erode the purchasing power of households, while household consumption plays a crucial role as a major component of Gross Domestic Product (GDP). Employing a quantitative approach with an associative-causal research design, this study uses primary data collected from 130 respondents selected through purposive sampling. The structured questionnaire used for data collection was tested for validity and reliability, ensuring the accuracy of the instrument. Data analysis was conducted using SPSS version 27, with classical assumption tests followed by multiple linear regression analysis. The findings show that both inflation and household consumption responses significantly and positively affect VAT increases, both partially and simultaneously. These results suggest that rising prices and increased consumption expand the VAT tax base. The study highlights the need for policies that control inflation and support household purchasing power to ensure sustainable and equitable tax revenue growth
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